Howard J. and Barbara Banack, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 803 F.2d 1180 (4th Cir. 1986)
Annotate this CaseHoward J. Banack, Barbara Banack, appellants pro se.
Michael L. Paup, Chief, Appellate Section, United States Department of Justice, Roger M. Olsen, Assistant Attorney General, United States Department of Justice, for appellee.
U.S.T.C.
AFFIRMED.
Before RUSSELL, WIDENER and ERVIN, Circuit Judges.
PER CURIAM:
A review of the record and the tax court's opinion discloses that this appeal from that court's order dismissing the suit for lack of jurisdiction is without merit. We dispense with oral argument because it would not significantly aid the decisional process, and affirm the judgment below on the reasoning of the tax court. Banack v. Commissioner of Internal Revenue, Tax Ct. No. 487-86 (Tax Ct., March 19, 1986).
AFFIRMED.
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